An update here. iOS Plex player works fine as well as Apple TV. This only happens when I either request my Mac to stream it, or the Samsung TV. This is 4K content and normally all my media uses Direct play for 4k content, but not in this case:
Jul 05, 2021 15:14:59.376 [0x3056c7000] Debug — [Transcode] MDE: Cannot direct stream audio stream due to codec eac3 when profile only allows aac
Jul 05, 2021 15:14:59.377 [0x3056c7000] Debug — [Transcode] Streaming Resource: Reached Decision id=34679 codes=(General=1001,Direct play not available; Conversion OK. Direct Play=3000,App cannot direct play this item. Direct play is disabled. Transcode=1001,Direct play not available; Conversion OK.) media=(id=92612 part=(id=92620 decision=transcode container=mpegts protocol=hls streams=(Video=(id=194520 decision=copy width=1920 height=800) Audio=(id=194521 decision=transcode bitrate=774 encoder=aac_at channels=6 rate=48000))))